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Road tax category for BMW 1 Series - what is it?

I am buying a diesel BMW 1 Series and have noticed that I am being quoted two prices for road tax and on each occasion I have been looking at 2007 57 SE diesel 5-door N47 engines one is showing £110 per year and the other vehicle as £30 per year. I have contacted BMW customer services and they have no idea.

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The £30 VED car emits less than 120g/km CO2 and the £110 VED car emits between 120 and 130g/km CO2. Just slightly wider tyres can be enough to increase the VED into a higher band. The 118dED was the lowest CO2.
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Great to drive and superbly built. Wide choice of models, improved from 2007 with Efficient Dynamics. 118d is super economical.

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